service tax rule

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Application Form =96=20 AAR (CUS)

Application Form =96=20 AAR (CE)

Application Form =96 AAR = (ST)

Index

=93FORM = =96AAR=20 (ST)
[Application for Advance Ruling (Service = Tax)]
(See rule 3 of the Service Tax = (Advance Rulings)=20 Rules, 2003)

BEFORE = THE AUTHORITY=20 FOR ADVANCE RULINGS
(CUSTOMS,CENTRAL EXCISE AND SERVICE TAX)
NEW = DELHI=20

(Form of application for seeking Advance = Ruling under=20 Section 96C of the Finance = Act,1994.)

Application No. =85=85 of=20 =85=85=85

1.	Full name and address along with telephone = number, Fax=20 number and e-mail address of the applicant	:
2.	Names, addresses, telephone number, fax = number and=20 e-mail address of the resident(s)/non-resident(s) setting up the = joint=20 venture or of the wholly owned Indian subsidiary of a foreign = holding=20 company, proposing to undertake any business activity in India=20	:
3.	Status of the = applicant	:
4.	Service Tax registration = number of the=20 applicant (if any)	:
5.	Permanent Account Number of the applicant = (if=20 any)	:
6.	Nature and status of the business activity = proposed to=20 be undertaken by the applicant	:
7.	Basis of claim that the person referred to = at serial=20 number 1, is an applicant as defined under clause (b) of section = 96A of=20 the Finance Act, 1994 (32 of 1994)	:
8.	Question(s) of law and / or fact relating to = a business=20 activity proposed to be undertaken on which the advance ruling is=20 required	:
9.	Statement of any relevant facts having a = bearing on the=20 aforesaid question (s)	:
10.	Statement containing the applicant's = interpretation of=20 law and/or facts, as the case may be, in respect of the aforesaid=20 question(s)	:
11.	Commissioner of Central Excise having = jurisdiction in=20 respect of the question referred at serial number eight above (if=20 any)	:
12.	List of documents / statements=20 attached	:
13.	Particulars of account payee demand draft = accompanying=20 the application
			(Applicant=92s=20 signature)

VERIFICATION

= I,=20 _____________________(name in full and in block letters), = son/daughter/wife of=20 ___________________ do hereby solemnly declare that to the best of my = knowledge=20 and belief what is stated above and in the annexure(s), including the = documents=20 are correct. I am making this application in my capacity as = ___________________=20 (designation) and that I am competent to make this application and = verify it.=20

2. I also = declare=20 that the question (s) on which the advance ruling is sought is/are not = pending=20 in any case before any Central Excise Authority, Appellate Tribunal or = any=20 Court.

3.=20 Verified=20 this=85=85=85=85.day=85=85=85..of=85=85=85=85.200 = =85=85=85=85=85at

(Applicant=92s=20 signature)

=

ANNEXURE I = =20

Statement of the=20 relevant facts having a bearing on the question(s) on which the advance = ruling=20 is required

Place = =85=85=85=85=85=85=85=85=85..

Date = =85=85=85=85=85=85=85=85=85=85

(Applicant=92s signature)=20

ANNEXURE=20 II

Statement containing=20 the applicant's interpretation of law and/or facts, as the case may be, =
in=20 respect of the questions(s) on which advance ruling is = required =20

Place = =85=85=85=85=85=85=85=85=85..

Date=20 =85=85=85=85=85=85=85=85=85=85 &= nbsp; &n= bsp; &nb= sp; &nbs= p; = ; =20

= =20 (Applicant=92s signature)

Notes = :

1.	The application must be filled in English or = Hindi in=20 quadruplicate.
2.	The application must be accompanied by an = account payee=20 demand draft of Rupees two thousand five hundred drawn in favour = of=20 Authority for Advance Rulings, payable at New Delhi. = Particulars of=20 the draft should be entered in the column pertaining to item = number 13.=20
3.	The number and year of receipt of the = application will=20 be filled in the Office of the Authority for Advance Rulings.=20
4.	If the space provided for answering any item = in the=20 application is found insufficient, separate sheets may be used for = this=20 purpose. Each sheet must be signed at the bottom by the applicant. =
5.	In reply to item number 3 the = applicant must state=20 it=92s status, i.e. whether the applicant is an individual, Hindu = undivided=20 family firm, company, firm, association of persons or any other = person.=20
6.	In reply to item number 6 , the applicant = must also=20 state the status of the business activity proposed to be = undertaken , i.e.=20 the stage to which it has progressed.
7.	For item number 7, the reply must be given = in the=20 context of the provisions regarding 'residence' in India, =91non = resident=92,=20 =91Indian company=92 and =91Foreign Company=92 as per the = provisions of the Income=20 Tax Act, 1961 (43 of 1961).
8.	Regarding item number 8, the question(s) = should be based=20 on the activity proposed to be under taken, Hypothetical questions = will=20 not be entertained.
9.	In respect of item number 9, the Applicant = must state in=20 detail the relevant facts and also disclose the nature of his = activity and=20 the likely date and purpose of the proposed activity(s). = Relevant=20 facts reflected in document submitted alongwith the application = must be=20 included in the statement of facts and not merely incorporated by=20 reference.
10.=20	For item number 10, the applicant must = clearly state his=20 interpretation of law or facts in respect of the question(s) on = which the=20 advance ruling is being sought.
11.	The application, the verification appended = thereto, the=20 annexures to the application and the statements and = documents=20 accompanying the Annexures 1 and 2, must be signed on each page.=20 =

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